This article aims to frame systematic learning methods for the improving children’s timing capacity and compares learning effects of children and adults under the congruent structure, where visual information coincides with auditory one, as well as incongruent structure respectively. In this regard, the experiment was undertaken targeting 36 participants (adults 20 and elementary school children 16) and they were classified as congruent practice group with coincident visual and auditory circumstance and incongruent practice group. The experimental task was to push the button accurately after perceiving the goal rhythm (3,600ms in total duration). The goal rhythm pattern had three rhythm types and two perceptual structures that the (in)congruent structure was one under which the structure of auditory signal was (or not) in accordance with that of visual signal. The experiment compared the learning effects of absolute timing and relative timing between congruent and incongruent group respectively. The results were as follows; Firstly, it turned out that children were belated in comparing with adults in timing learning, and showed different patterns in absolute and relative timing learning with adults. Secondly, unlike adults, there was no evidence for children’s learning effect in incongruent practice group. In conclusion, when do design motor skill practice methods for children who show sustained growth in perceptual and cognitive development, we need to consider the difference of timing learning effect with(out) the congruence of visual-auditory information.